§ 18993. Contain in Detail.

Latest version.

The term “contain in detail” as used in Government Code Section 90004 means that the report of the Franchise Tax Board shall include specific findings of noncompliance, if the Franchise Tax Board determines that the noncompliance is material.

HISTORY

1. Change without regulatory effect renumbering former section 18914 to section 18993 filed 1-30-95 pursuant to section 100, title 1, California Code of Regulations (Register 95, No. 5).

2. Editorial correction of History 1 (Register 95, No. 13).

3. Repealer and new section filed 2-8-99; operative 2-8-99 pursuant to Government Code section 11343.3(d) (Register 99, No. 7).

Note

Note: Authority cited: Section 83112, Government Code. Reference: Sections 90000, 90001, 90004 and 90007, Government Code.

                    
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